Information Package / Course Catalogue
Turkish Tax System I
Course Code: ML301
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Introducing distinction between public and private tax law,the course will determine th scope of private tax law both practically and theoretical.

Course Content

Turkish Tax System and the basic income tax legislation in Turkey.

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.To be able to distinguish taxes between on income, wealth and spending
2.To be able to knowledge of tax liabilities about declaration of the corporate income tax
3.To be able to know when and how give to returns according to the type of liability
4.To be able to identify the elements of taxable income
5.To be able to identify income at the base types
Recommended or Required Reading
1.Öncel,Kumrulu ve Çağan (2012), Vergi Hukuku, Turhan Kitabevi, Ankara
2.Mutluer, M.K. (2011), Vergi Hukuku Genel ve Özel Hükümler,Turhan Kitabevi,Ankara
Weekly Detailed Course Contents
Week 1 - Theoretical
Separation of Special and General Tax Law-Turkish Tax System
Week 2 - Theoretical
Types of Income Tax, Theories on Underlying of Income Tax-Income Tax Liabilities
Week 3 - Theoretical
Detection of Income Tax Base and Taxation of commercial profit
Week 4 - Theoretical
Simple Method for Taxable Commercial Earnings and Taxation of Non-Commercial Earnings
Week 5 - Theoretical
Taxation of Agricultural Earnings
Week 6 - Theoretical
Taxation of Self-Employed Earnings
Week 7 - Theoretical
Taxation of Wages and Calculation of Wage from Gross to Net
Week 8 - Theoretical
Taxation of Capital Real Estate Revenue
Week 9 - Theoretical
Taxation of Capital Real Estate Revenue
Week 10 - Theoretical
Taxation of capital Securities and other income and revenues
Week 11 - Theoretical
Declaration Types of Income Tax, Pre-paid Corporate Tax and Declaration of Income
Week 12 - Theoretical
Corporate Income Tax, Corporate Income Tax Liabilities and Corporation Tax Payers
Week 13 - Theoretical
Exemptions / Exceptions for Corporate Income Tax and Tax Withholding
Week 14 - Theoretical
Exemptions / Exceptions for Corporate Income Tax and Tax Withholding
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment23312
Individual Work1448
Midterm Examination1819
Final Examination1819
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
OÇ-1
3
3
4
4
4
4
3
2
2
OÇ-2
3
3
3
4
4
5
5
5
4
OÇ-3
2
3
3
3
3
5
3
2
2
OÇ-4
2
3
3
3
5
3
3
3
4
OÇ-5
3
3
3
3
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026